"A recent report to Congress by the National Taxpayer Advocate, an IRS unit designed to help taxpayers resolve problems with the agency, warned that the innocent-spouse issue is one of the 21 most-serious problems encountered by taxpayers. Of the nearly 50,000 claims received by the IRS in 2005, only 21 percent were allowed in full and 8 percent were partially allowed, according to the report. An additional 29 percent were rejected in full, and the rest were screened out as "non-qualifying" for various reasons."